The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports.
Keywords: report quality, accounting, technology, competence

The purpose and the research conducted is to the investigate and impact of GIC on the market capitalization of each company mentioned in the Indonesian of Stock Exchanges from 2018 to 2022. GIC includes GHC, GSC, and GRC as independent variables. The research data’s derive to from companies of the annual reports mentioned in the Indonesian Stock Exchanges for the specified period. A targeted on sampling methods was the used, which led to at sample of 25 companies. The results of the simple regression linear tests indicate that GIC has a very significant influence on market capitalization. According to Hypothesis 1 (H1), GHC has a very positive and highly significant influence on market capitalization. Similarly, Hypothesis 2 (H2) suggests that GSC can have a significant positive and the impact to the market capitalization, and Hypothesis 3 (H3) states that GRC has a to positive very impact on market capitalization. In addition, the simple regression linear results also show and that the variables of profitability (ROA) and leverage (DAR) have no impact on market capitalization. 

This research aims to determine and analyze the influence of marketing mix and brand image as a marketing strategy. Before marketing activities occur, it is important for business actors, in this case weaving SMEs in Bima City, to know buyer behavior first to know what strategies will be implemented to market woven products. Determining a marketing strategy through a marketing mix that is right on target and increasing the brand image of woven products can increase consumer purchasing decisions as well as an effort to maintain the existence of local products in Bima City. The type of research in this research is quantitative. The method used in this research is an explanatory survey approach, namely through collecting data from respondents. The research instrument used was a questionnaire with a Likert scale containing a list of questions for respondents to answer. The sample in this study amounted to 200 people. Then, to test the research, it was carried out with the help of Smart Partial Least Square (SmartPLS) Software. The research results marketing mix and brand image have a significant influence on the decision to purchase woven fabric as an effort to maintain the existence of local products in Bima City

This study was conducted to analyse effect of compensation, competence, and job satisfaction on the organizational commitment of PT. Pos Indonesia Erlangga Branch Semarang and the sample used is 102 employees. This study uses primary data and data collection methods using questionnaire. The results of data processing are in the form of respondent descriptions, variable descriptions, validity test results, reliability test results, F test results, coefficient of determination test results (R2), and hypothesis test results. The results show that compensation variable has a positive and significant effect on organizational commitment, competence variable has a positive and significant effect on organizational commitment, and job satisfaction has a positive and significant effect on organizational commitment

The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors. 

The results of the research show that the marketing of the batik industry is an effort to increase labor income in Danau Teluk District, Jambi City by looking at market needs, current trend needs both among students and also among workers so that consumers who come must be met according to their needs. Obstacles in increasing the income of batik workers in Danau Teluk District, Jambi City are caused by employee negligence in working because they do not comply with the instructions given, income according to work ability and difficulties in marketing.

Penelitian ini bertujuan untuk mengetahui bagaimana fiscal stress dipengaruhi oleh diversifikasi pendapatan daerah dan dana perimbangan. Jenis data yang digunakan adalah kuantitatif. Menggunakan data yang dikumpulkan selama periode lima tahun (2018-2022), penelitian ini menganalisis 145 sampel dari 29 Provinsi di Indonesia. Estimasi data panel yang digunakan adalah Fixed Effext Model (FEM). Data dianalisa dengan menggunakan metode analisis data uji asumsi klasik. Penemuan penelitian ini menunjukkan bahwa: (1) Diversifikasi Pendapatan Daerah secara parsial tidak berpengaruh terhadap Fiscal Stress (2) Dana Perimbangan secara parsial berpengaruh positif dan signifikan terhadap Fiscal Stress (3) Diversifikasi Pendapatan Daerah dan Dana Perimbangan secara simultan berpengaruh terhadap Fiscal Stress sebesar 96,49% secara positif dan signifikan.

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.

Dalam mengembangkan sebuah bisnis, penting untuk memiliki manajemen keuangan yang efektif. Namun, masih banyak pelaku usaha yang mengalami kesulitan dalam mengelola keuangan dengan baik. Praktik manajemen keuangan merupakan salah satu faktor utama yang berkontribusi terhadap kegagalan bisnis skala kecil dan menengah. Penelitian ini bertujuan untuk mengevaluasi praktik pengelolaan keuangan yang diterapkan oleh industri Tempe Bima Sakti Raya Suruhan Di Kecamatan Ungaran Barat. Metode penelitian ini menggunakan pendekatan kualitatif dengan studi kasus. Data dikumpulkan melalui wawancara dan observasi. Dari analisis yang dilakukan, ditemukan bahwa manajemen keuangan di usaha tempe masih belum sepenuhnya mengadopsi prinsip-prinsip pengelolaan keuangan yang meliputi perencanaan, pencatatan (kadang-kadang tercatat dan kadang-kadang tidak), pelaporan (hanya melaporkan hasil pemasukan dan pengeluaran secara manual), dan pengendalian, para pengelola usaha tempe merasa percaya diri dengan pengetahuan yang mereka miliki, meskipun terbatas, dan merasa tidak perlu meningkatkan pemahaman mereka tentang laporan keuangan

Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotional intelligence, communication patterns and transformational leadership on the performance of Bima Housing and Settlement service employees. The population in this study were 63 employees at the Bima Housing and Settlement Department, especially the Bima City Housing, Settlement and Land Department, with a sampling technique using purposive sampling, namely 38 civil servant employees as respondents.Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 27. The results of this study partially show that the emotional intelligence variable has a negative and insignificant effect on employee performance, the communication pattern variable has an insignificant effect on employee performance, and the transformational leadership variable has a positive and significant effect on performance. employee. Simultaneously, the variables emotional intelligence, communication patterns and transformational leadership have a positive and significant effect on employee performance Emotional Inteligence, Communication Patterns, Transformasi Leadership, Performance